Sensemaking and bricolage during crises: the role of sustainability

Sandra Cohen, María-Dolores Guillamón, Irvine Lapsley and Geraldine Robbins

Journal of Public Budgeting, Accounting & Financial Management, 2025, vol. 37, issue 3, 458-477

Abstract: Purpose - The scope of the study is to assess whether policy decisions made in three European countries during two distinct crises have influenced countries’ sustainability or/and have been influenced by sustainability considerations by emphasizing the social lens of sustainability. Design/methodology/approach - We use sensemaking theory, neoliberalism and the concept of bricolage as the theoretical lens to examine the influence of governments’ actions in Greece, Ireland and Spain on sustainability, as they implemented various measures in responding to the global financial crisis of 2008 and the COVID-19 crisis. In parallel, we analyse the significance of sustainability considerations in the response of governments and other influential agents while addressing the crises. Policy actions are analysed through national policy documents, websites and review reports of government bodies and agencies while sustainability is operationalized through data stemming from particular European Union Sustainable Development Goals (EU SDGs) in relation to citizens’ living and working conditions. Findings - Our findings suggest that when sustainability considerations are an integral part of policy planning, they can reshape public finances in the post-pandemic world. We see evidence of bricoleurs who turn to readymade available solutions to inform their actions which have consequences for sustainability. We provide evidence that policy decision-making aimed at dealing with crises may take different forms, even within a neoliberal context, based on whether sustainability considerations are part of the overarching policy formulation or not. Originality/value - Our study provides a twist to the conceptualisation of neoliberalism. Based on our evidence, we infer and conclude that neoliberalism is not pre-prescribed but is open to bricolage interpretation, and sustainability considerations can considerably reshape public finances.

Keywords: Sense making; Bricolage; Sustainability; Neoliberalism; Austerity; Covid19; SDGs (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-07-2024-0105

DOI: 10.1108/JPBAFM-07-2024-0105

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